WVC 6-8-12
§6-8-12. Settlements by sheriff for school funds -- Failure of
sheriff to make settlement; payment of balance to
successor.
If any sheriff fails to make the settlement required by
section seven of this article at the time required, without
reasonable cause therefor, he shall be charged in such settlement
with twelve percent interest on all school money in his hands for
the time he is in default in making the settlement. If the sheriff
fails to make the settlement at the time required, it shall be the
duty of the prosecuting attorney to proceed by action against him
and his sureties in the circuit court to recover the penalties
imposed upon him by this section and by section three of this
article.

Every retiring sheriff shall immediately after he shall have
made his final settlement in the manner herein provided, pay and
turn over to his successor in office such balance as may be shown
to be due from him by such settlement.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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